Sirajudeen Samiudeen v. Deputy Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 04.12.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W M P.No s . 52857 & 52858 of 2025 in WP.No s . 45172 & 45168 of 2025 Sirajudeen Samiudeen Proprietor of Tvl.Jannath Steels No.31, 1 st floor, Naina nadar Road Mylapore, Chennai 600 004 ... Petitioner in WP.52857/2025 Mohamed Abbas Sirajudeen

...Petitioner in WP.No.52858 /2025

Vs.

1. Deputy Commissioner, Office of the Principal Commissioner of GST & C. Ex, No.26/1, Mahatma Gandhi Road, Nungambakkam Chennai 600 034 2.Assistant Commissioner of CGST & Central Excise Page No. 1 of 5

Egmore Division, Chennai North Commissionerate, 2054, Block - I 2 nd Avenue, 12 th Main Road, Newry Towers Anna Nagar, Chennai 600 040 3.Superintendent of GST & C Ex Rage-V, Egmore Division 2054, Block - I, 2 nd Avenue, 12 th Main Road, Newry Towers Anna Nagar, Chennai 600 040

4. The State Tax Officer Mandaveli Zone VII, Chennai East South Towers, Integrated Commercial Taxes Building Anna Salai, Nandanam Chennai 600035.

... Respondents Prayer in WMP.No.52857/2025: This Writ Miscellaneous Petition is filed under Article 226 of the Constitution of India to implead the State Tax Officer, Mandaveli Zone VII, Chennai East, South Towers, Integrated Commercial Taxes Building, Anna Salai, Nandanam, Chennai 600 035 as 4 th Respondent in the present WP.No.45172 of 2025 consequently, amend the cause title in the Writ Petition.

Prayer in WMP.No.52858/2025: This Writ Miscellaneous Petition is filed under Article 226 of the Constitution of India to implead the State Tax Officer, Mandaveli Zone VII, Chennai East, South Towers, Integrated Commercial Taxes Building, Anna Salai, Nandanam, Chennai 600 035 as 4 th Respondent in the present WP.No.45168 of 2025 consequently, amend the cause title in the Writ Petition.

Prayer in W.P.No 45172 /2025 : Writ Petition filed under Article 226 of the Page No. 2 of 5

Constitution of India, for issuance of a Writ of Certiorari to call for the records relating to the Show Cause Notice No.446/2025-26-HPU under section 74 of GST Act having Reference NO.DIN.20250659TK0000606294 dated 27.06.2025 for the period F.Y.2018-19 onwards signed by the 1 st respondent and issued by the 3 rd respondent and quash the same.

Prayer in W.P.No.45168/2025 : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for the records relating to the Show Cause Notice No.452/2025-26-HPU under section 74 of GST Act having Reference NO.DIN.20250659TK0000606294 dated 27.06.2025 for the period F.Y.2018-19 onwards signed by the 1 st respondent and issued by the 3 rd respondent and quash the same.

For Petitioner : Mr.E.Abdul Wajith in both cases For Respondents : Mr.S.M.Deenadayalan in both cases Senior Standing Counsel COMMON

ORDER

Learned counsel for the Respondents submits that the respondents have no objection for allowing the application for impleading. Page No. 3 of 5

2. Recording the same, these applications stand allowed.

3. The Registry is directed to carry out the necessary corrections and list these cases for final hearing on 08.01.2026.

4. In the meanwhile, the learned counsel for the Respondents to file a counter.

5. The Interim order already granted by this Court is extended till then. 04.12.2025 C.SARAVANAN.,J gv Page No. 4 of 5

To

1. Deputy Commissioner, Office of the Principal Commissioner of GST & C. Ex, No.26/1, Mahatma Gandhi Road, Nungambakkam Chennai 600 034 2.Assistant Commissioner of CGST & Central Excise Egmore Division, Chennai North Commissionerate, 2054, Block - I 2 nd Avenue, 12 th Main Road, Newry Towers Anna Nagar, Chennai 600 040 3.Superintendent of GST & C Ex Rage-V, Egmore Division 2054, Block - I, 2 nd Avenue, 12 th Main Road, Newry Towers Anna Nagar, Chennai 600 040

4. The State Tax Officer Mandaveli Zone VII, Chennai East South Towers, Integrated Commercial Taxes Building Anna Salai, Nandanam Chennai 600035 W M P.No s . 52857 & 52858 of 2025 in WP.No s . 45172 & 45168 of 2025 Page No. 5 of 5